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TMI Blog2018 (11) TMI 1726X X X X Extracts X X X X X X X X Extracts X X X X ..... eals with the provisions for recovery of service tax not levied or paid or short-levied or short-paid. The statute mandates that under such circumstances, the recovery can be effected within a period of 18 months from the relevant date, by issuing the show cause notice to the person concerned. However, the proviso appended to sub-section (1) of Section 73 ibid provides that in case of nonpayment of tax by reason of fraud; or, collusion; or, misstatement; or, suppression of facts; or, contravention of any of the provisions of Chapter V of the Finance Act, 1994 or the rules made thereunder with intent to evade payment of service tax, in place of 18 months, the show cause proceedings can be initiated within a period of 5 years from the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER: S.K. MOHANTY Briefly stated, the facts of the case are that during the disputed period, the appellant had entered into contract with the Municipal Corporations for changing of electrical fittings, including bulbs, tubelights, vapour lamps as per the requirement of the corporations and their subscribers. The department interpreted that the services provided by the appellant pursuant to the agreement entered into between it and the corporations should fall under the taxable category of Management, Maintenance and Repair service. However, the appellant had contended that the activities undertaken by it should appropriately fall under the category of works contract service. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. On perusal of the impugned order, we find that the original order to the extent it had invoked the provisions of Section 78 ibid for imposition of penalty was modified, by replacing the provisions of Section 76 ibid. The learned Commissioner (Appeals) has held that due to utter confusion regarding discharge of tax liability, the appellant did not pay the service tax and that there is no evidence of intention to evade such tax by the appellant. Sub-section (1) of Section 73 ibid deals with the provisions for recovery of service tax not levied or paid or short-levied or short-paid. The statute mandates that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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